ESG

Sustainability Report
ESG (Environmental, Social, and Governance) has gradually gained importance in business operations. To implement sustainable management and corporate social responsibility, JUDY Technology established the Sustainability Development Committee and the Sustainability Development Promotion Team in 2024. These initiatives integrate sustainability, environmental, social, and governance issues into the company’s strategic planning and implementation. This is also the first time we are publishing a Sustainability Report. We recognize that a company’s success depends not only on financial performance but also on our commitment and actions toward the environment, society, and corporate governance.

Report Boundaries
The information disclosed in this report does not align with the scope of the consolidated financial statements. The scope of the report covers only the operations and production sites of JUDY Technology Co., Ltd. and Jusheng Electronics Co., Ltd. If there are any discrepancies between the scope disclosed in each section and the aforementioned, they will be explained within the respective sections. The data and statistics disclosed in this report, except for annual financial data, which is sourced from audited financial reports (expressed in thousands of New Taiwan Dollars), are based on internal investigations and statistics. The relevant statistical data are calculated according to internationally recognized indicators, local regulatory requirements, industry standards, or industry practices. If any disclosed quantitative indicators carry special significance, they will be explained in the footnotes.

Report Writing Principles
This report is JUDY Technology's first Sustainability Report, primarily prepared in accordance with the Global Reporting Initiative (GRI) Standards 2021, published by the Global Sustainability Reporting Initiative. It also follows the "Task Force on Climate-related Financial Disclosures (TCFD)" framework and the "Guidelines for Listed Companies on the Preparation and Submission of Sustainability Reports" Article 4, which stipulates the sustainability indicators for the industry, to disclose sustainability-related actions.